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(553)
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Show Results For
- All HBS Web
(553)
- News (96)
- Research (387)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
- June 2009
- Case
The Role of the Audit Committee in Risk Oversight
By: Jay W. Lorsch and Kaitlyn Simpson
An audit committee chair considers how he can help his committee become more effective given the increasing regulatory demands on audit committees. He also wrestles with the lack of specificity in audit committee duties and whether his committee should take on... View Details
Keywords: Accounting Audits; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Laws and Statutes; Risk Management
Lorsch, Jay W., and Kaitlyn Simpson. "The Role of the Audit Committee in Risk Oversight." Harvard Business School Case 409-016, June 2009.
- 04 Feb 2013
- Research & Ideas
Are the Big Four Audit Firms Too Big to Fail?
Are auditors becoming too big to fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and... View Details
- spring 1973
- Article
A Stochastic Model for Auditing
By: Robert S. Kaplan
Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38–46.
- June 2009
- Article
The Audit Committe's New Agenda
By: H. David Sherman, Dennis C. Carey and Robert Brust
Sherman, H. David, Dennis C. Carey, and Robert Brust. "The Audit Committe's New Agenda." Harvard Business Review 87, no. 6 (June 2009): 92–99.
- 2023
- Working Paper
Much Ado About Nothing? Overreaction to Random Regulatory Audits
By: Samuel Antill and Joseph Kalmenovitz
Regulators often audit firms to detect non-compliance. Exploiting a natural experiment in the lobbying industry, we show that firms overreact to audits and this response distorts prices and reduces welfare. Each year, federal regulators audit a random sample of... View Details
Antill, Samuel, and Joseph Kalmenovitz. "Much Ado About Nothing? Overreaction to Random Regulatory Audits." Working Paper, August 2023.
- May 2020
- Article
Inventory Auditing and Replenishment Using Point-of-Sales Data
By: Achal Bassamboo, Antonio Moreno and Ioannis Stamatopoulos
Spoilage, expiration, damage due to employee/customer handling, employee theft, and customer shoplifting usually are not reflected in inventory records. As a result, records often report phantom inventory, i.e., units of good not available for sale. We derive an... View Details
Keywords: Shelf Availability; Inventory Record Inaccuracy; Optimal Replenishment; Retail Analytics; Performance Effectiveness; Analysis; Mathematical Methods
Bassamboo, Achal, Antonio Moreno, and Ioannis Stamatopoulos. "Inventory Auditing and Replenishment Using Point-of-Sales Data." Production and Operations Management 29, no. 5 (May 2020): 1219–1231.
- November 2011
- Background Note
Auditing in the Post-Sarbanes-Oxley World
By: Anette Mikes, Gwen Yu and Dominique Hamel
Keywords: Accounting Audits
Mikes, Anette, Gwen Yu, and Dominique Hamel. "Auditing in the Post-Sarbanes-Oxley World." Harvard Business School Background Note 112-059, November 2011.
- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- Article
Preventing Fairness Gerrymandering: Auditing and Learning for Subgroup Fairness
By: Michael J Kearns, Seth Neel, Aaron Leon Roth and Zhiwei Steven Wu
The most prevalent notions of fairness in machine learning are statistical definitions: they fix a small collection of pre-defined groups, and then ask for parity of some statistic of the classifier (like classification rate or false positive rate) across these groups.... View Details
Kearns, Michael J., Seth Neel, Aaron Leon Roth, and Zhiwei Steven Wu. "Preventing Fairness Gerrymandering: Auditing and Learning for Subgroup Fairness." Proceedings of the International Conference on Machine Learning (ICML) 35th (2018).
- 07 Jan 2013
- News
SEC probes Ernst & Young over audit client lobbying
- 04 Feb 2013
- News
Are the ‘Big Four’ Audit Firms Too Big to Fail?
- October 1990 (Revised January 1992)
- Case
Marriott Corp.: The Internal Audit Function
By: Robert L. Simons
Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
If companies and regulators are ever to learn from the collapse of Enron—and prevent similar corporate debacles in the future—they must look more closely at the relationship between auditors, managers and the company audit committee. The... View Details
- November 2002
- Article
Why Good Accountants Do Bad Audits
By: Max H. Bazerman, George Loewenstein and Don A. Moore
Keywords: Accounting Audits
Bazerman, Max H., George Loewenstein, and Don A. Moore. "Why Good Accountants Do Bad Audits." Harvard Business Review 80, no. 11 (November 2002). (Reprinted in A.Leckley & J. Bogle (Eds.), Best Business Stories of the Year, Vintage Books, 2004.)
- March 1990
- Teaching Note
Instructor's Note on Development Project Audits
By: Steven C. Wheelwright, Geoff K. Gill and Kim B. Clark
- December 1981 (Revised November 1984)
- Case
Benco, Inc. (C): Marketing Operations Audit
Bonoma, Thomas V. "Benco, Inc. (C): Marketing Operations Audit." Harvard Business School Case 582-084, December 1981. (Revised November 1984.)
- June 6, 2012
- Article
Mandatory Audit Rotation Risks Outweigh Benefits
By: Robert C. Pozen
Pozen, Robert C. "Mandatory Audit Rotation Risks Outweigh Benefits." Economia (ICAEW) (June 6, 2012).
- 03 Jun 2021
- News
Republicans’ Phony Argument for Election Audits
- January 2014
- Article
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies
By: Dina Pomeranz, Cristobal Marshall and Pamela Castellon
Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing... View Details
Pomeranz, Dina, Cristobal Marshall, and Pamela Castellon. "Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies." Tax Administration Review, no. 36 (January 2014): 1–21.